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Lau v Dragon Cat Ltd t/a Dragon Cat Cafe & Ors [2026] EAT 65 (30 April 2026)
The EAT held that strict extension-of-time principles for filing appeals do not apply to late answers. It granted the respondents time to serve their answer.
Amedzo v Bidvest Noonan (UK) Ltd (Re Appeal from Registrar's Order) [2024] EAT 148 (20 September 2024)
The EAT allowed an extension of time to properly institute an appeal, holding that omission of ET1 and ET3 forms was a minor error promptly corrected.
CAROLINE SWEBY v Revenue & Customs (PROCEDURE - application for retrospective extension of time to submit statement of case - Martland considered) [2018] UKFTT 396 (TC) (06 April 2022)
The tribunal refused a retrospective extension of time to file a statement of case, applying Martland and finding the delay serious, significant, and not excused.
Acetrip Ltd v. Dogra (PRACTICE AND PROCEDURE - Time for Appealing) [2019] UKEAT 0329_18_0103 (01 March 2019)
The EAT refused to extend time for an appeal where required documents, including ET1 and ET3, were not sent on time. Late filing was excusable only in part.
Etuhu v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 58 (TC) (25 January 2019)
The tribunal refused permission for Dickson Etuhu to bring late appeals against income tax assessment and closure notice decisions, finding the delay serious and unjustified.
Mateja v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 139 (TC) (13 March 2018)
The Tribunal refused HMRC’s application to lift a barring order after HMRC failed to comply with directions issued in a tax appeal.
Harris v Academies Enterprise Trust & Ors (Practice and Procedure : Striking-out/dismissal) [2014] UKEAT 0102_14_3110 (31 October 2014)
The Employment Appeal Tribunal dismissed an appeal against refusal to strike out a response for late witness statements, holding the Tribunal exercised its discretion properly.
Atec Associates Ltd v Revenue & Customs [2009] UKFTT 178 (TC) (17 July 2009)
The tribunal held it had no jurisdiction to reopen Atec Associates Ltd’s VAT appeal after dismissal and a failed rule 26(4) application under the old rules.
Atec Associates Ltd v Revenue & Customs [2009] UKFTT 178 (TC) (17 July 2009)
The Tribunal dismissed ATEC’s application to reinstate its VAT appeal, holding that it had no jurisdiction after the appeal had been dismissed and the reinstatement right was lost.
Rolls Royce Plc v. Riddle [2008] UKEAT 0044_07_1803 (18 March 2008)
The Employment Appeal Tribunal held that the tribunal used the wrong test on strike out and that the claimant’s conduct justified striking out the claim.
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